assignment of income doctrine


assignment of income doctrine
гос. фин. доктрина [принцип\] передачи прав на доход (правило налогообложения, согласно которому налогом облагается лицо, которое непосредственно зарабатывает доход, или является собственником актива, приносящего доход; в случаях, когда право на доход передается другому лицу, налоговые обязательства продолжает нести владелец, а не держатель актива)
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Англо-русский экономический словарь.

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